Newman v Revenue & Customs (VAT - option to tax) [2021] UKFTT 197 (TC) (1 June 2021)

Newman v Revenue & Customs (VAT - option to tax) [2021] UKFTT 197 (TC) (1 June 2021)

Mr Newman’s option to tax was not notified to HMRC within the statutory period, and HMRC did not allow extra time. The appeal against HMRC’s refusal to allow late notification was made more than three years late without sufficient justification for the delay. Therefore, the appeal is struck out as being out of time and having no prospect of success.

Citation
[2021] UKFTT 197
Parties
Appellant: William Newman; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
01 June 2021
Procedural Posture
VAT Option to Tax Notification Late Notification Appeal Against Refusal / Application to Strike Out Appeal; Determination Without Hearing
Outcome
Appeal struck out
Legal Topics
VAT, Option to Tax, Late Notification, Input Tax Credit, Appeal Procedure
Tax Law VAT Option to Tax Late Notification Input Tax Credit Appeal Procedure

Case Brief

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Parties

William Newman

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

VAT Option to Tax Notification Late Notification Appeal Against Refusal / Application to Strike Out Appeal; Determination Without Hearing

Legal Issues

  1. 1 Whether Mr Newman made an effective option to tax before the sale of the property
  2. 2 Whether HMRC unreasonably refused to allow late notification of the option to tax
  3. 3 Whether the appeal was made out of time and if an extension should be granted

Ratio Decidendi

Mr Newman’s option to tax was not notified to HMRC within the statutory period, and HMRC did not allow extra time. The appeal against HMRC’s refusal to allow late notification was made more than three years late without sufficient justification for the delay. Therefore, the appeal is struck out as being out of time and having no prospect of success.

Court Disposition

Appeal struck out

Orders

  • The appeal is struck out.